Spain property buying costs: set by region, and by resale or new build.
// Short answer
Spain's biggest purchase cost is the tax, and the region sets it. A resale pays ITP: 7% in Andalucía, 9% in the Comunitat Valenciana, 10% to 13% in Catalonia, 8% to 13% in the Balearics, as of September 2026. A new build from a developer pays 10% VAT plus regional stamp duty. Notary and registry fees follow regulated schedules.
What an agent can charge, who pays it and how to check their licence: real estate agent fees in Spain.
Rules and rates as of September 2026. Purchase tax is set by each region and a proposed tax on non-EU buyers is pending, so check the dated items again before you sign. Every figure links to its source.
On this page
What are the one-off costs of buying property in Spain?
Purchase tax (ITP on a resale, or 10% VAT plus AJD stamp duty on a new build), notary fees, Property Registry fees and, if used, a lawyer. The tax is the largest line. Notary and registry fees are fixed by regulated schedules and depend on the price.
- Resale: ITP at the regional rate, on the higher of price and Catastro reference value.
- New build from a developer: 10% VAT on dwellings, including up to two garage spaces and annexes sold together, plus regional AJD.
- Notary and registry: regulated schedules (Real Decreto 1426/1989 and 1427/1989). No figure is given here because the amount depends on the price.
- Agent: commission is not set by statute. It is negotiated and usually paid by the seller.
Sources
What is the ITP rate in each Spanish region?
Each autonomous community sets its own rate, with a 6% state fallback. As of September 2026 the general rates on residential resales are Andalucía 7%, Comunitat Valenciana 9%, Catalonia 10% to 13% by band, and Illes Balears 8% to 13% by value. Reduced rates usually need the home to be your habitual residence.
| Region | General ITP on a residential resale |
|---|---|
| Andalucía | 7% flat |
| Comunitat Valenciana | 9%; 11% where the value exceeds EUR 1,000,000 |
| Catalonia (scale from 27 June 2025) | 10% to EUR 600,000; 11% to 900,000; 12% to 1,500,000; 13% above. 20% for large holders or whole buildings |
| Illes Balears | 8% to EUR 400,000; 9% to 600,000; 10% to 1,000,000; 12% to 2,000,000; 13% above |
Madrid and the Canary Islands are not in this table because their current rates were not verified against the regional text. Check your region's tax agency before signing. Regions often change rates in December budget laws.
Sources
- BOE: RDLeg 1/1993, ITPAJD law, arts. 10.2, 11.1.a, 31.2 (consolidated March 2026)
- BOE: Andalucía Ley 5/2021 de Tributos Cedidos, arts. 41, 49
- BOE: Comunitat Valenciana Ley 13/1997, arts. 13, 14 (consolidated August 2026)
- Agència Tributària de Catalunya: ITP rates (scale from 27 June 2025)
- BOE: Illes Balears DLeg 1/2014, arts. 10, 15 (consolidated June 2026)
Why is Spanish purchase tax charged on the Catastro value?
Because the ITP law sets the tax base as the Catastro reference value (valor de referencia) at the date of transfer. If the agreed price is higher, the price is used. So paying below the reference value does not lower the tax.
The Catastro reference is a tax record, separate from the Property Registry that proves ownership. See the nota simple and the NIE, explained.
What does a new build cost in tax in Spain?
10% VAT on a dwelling bought from the developer on first delivery, plus AJD stamp duty on the notarial deed. The verified regional AJD rates are 1.2% in Andalucía, 1.4% in the Comunitat Valenciana and 1.5% in the Illes Balears. The state fallback is 0.50%.
Resales between private individuals are exempt from VAT and pay ITP instead. In the Canary Islands the local indirect tax (IGIC) applies instead of VAT; its rate on new homes was not verified, so check it locally.
Sources
- BOE: Ley 37/1992 del IVA, arts. 20.Uno.22 and 91.Uno.1.7 (consolidated February 2026)
- BOE: RDLeg 1/1993, ITPAJD law, arts. 10.2, 11.1.a, 31.2 (consolidated March 2026)
- BOE: Andalucía Ley 5/2021 de Tributos Cedidos, arts. 41, 49
- BOE: Comunitat Valenciana Ley 13/1997, arts. 13, 14 (consolidated August 2026)
- BOE: Illes Balears DLeg 1/2014, arts. 10, 15 (consolidated June 2026)
Will Spain add a 100% purchase tax for non-EU buyers?
Not as of 22 September 2026. The 100% tax on buyers not resident in the EU is a proposal in Proposición de Ley 122/000196, which has not passed its first plenary vote. It is not a cost today. Check the Congreso record again before you sign.
A proposed state tax on property purchases by buyers not resident in the EU is not law. It is Article 4 of a bill filed by the Socialist parliamentary group on 22 May 2025 (Proposición de Ley 122/000196). The bill text sets a 100% rate on the greater of the price and the cadastral reference value, with purchases from VAT-registered businesses outside it. As of 22 September 2026 the Congreso record shows it at the taking-into-consideration stage since 5 September 2025, with no plenary vote recorded. It has not passed its first vote. Do not budget it as a cost, and check the Congreso record again before you sign.
Sources
// Buying in Spain?
Every listing in your budget, ranked on real rent evidence, running costs, price history and resale. Any city, any country where property is for sale. Delivered in 5 days.
See the $99 report, page by pageWho pays the closing costs in Spain, buyer or seller?
Mostly the buyer. The law makes the buyer liable for the transfer tax (ITP) or, on a new build, VAT and stamp duty (AJD). The seller pays the municipal plusvalía and tax on the gain; if the seller is a non-resident, the buyer must withhold 3% of the price for the tax office and pays the plusvalía as substitute. Notary costs are split by the Civil Code.
| Cost | Rate | Who pays | Set by |
|---|---|---|---|
| Transfer tax (ITP), resale | Set by each region (6% state default) | Buyer | Law (RDLeg 1/1993 art. 8) |
| VAT on a new build | 10% (4% protected housing) | Buyer | Law |
| Stamp duty (AJD) on a new build | Set by each region (0.5% state default) | Buyer | Law (RDLeg 1/1993 art. 29) |
| Notary | Official tariff | Original deed: seller; first copy onward: buyer, unless agreed | Law (Civil Code art. 1455) |
| Land Registry | Official tariff | Buyer (registered in the buyer's name) | Law (RD 1427/1989) |
| Municipal plusvalía (IIVTNU) | Municipal | Seller; the buyer if the seller is a non-resident individual | Law (TRLRHL art. 106) |
| 3% withholding, non-resident seller | 3% of the price | Buyer withholds it from the price | Law (AEAT Modelo 211) |
| Tax on the gain, non-resident seller | 19% | Seller | Law |
Sources
Frequently Asked Questions
What is ITP in Spain?
Do I pay VAT on a new build in Spain?
Who pays the estate agent in Spain?
Can a non-resident use the reduced ITP rates?
Are notary fees in Spain fixed?
Header photo: Tamorlan, CC BY 3.0, via Wikimedia Commons. All credits: image credits.